In terms of income, the project quotation is RMB 6,543,800+0.5 million, of which 60% is the project payment paid by Party A before the delivery of materials, that is, RMB 900,000. After the project is delivered, pay 35%, that is, 525,000 yuan. The quality guarantee is 5%, that is, 75,000 yuan. Therefore, the total income of this bill is 6.5438+0.5 million yuan.
In terms of cost, the engineering materials are not 1 1.2 million yuan, and the debugging labor cost is 1.0 million yuan. Therefore, the total cost of this bill is 1 1.2 million yuan+1.2 million yuan = 1.22 million yuan.
Based on the above information, we can conclude that the net income of this order is 6.5438+0.5 million yuan-6.5438+0.22 million yuan = 280,000 yuan. In other words, this order can make a profit of 280,000 yuan.
When calculating enterprise income, taxes and fees are one of the costs that must be considered. According to the information you provided, your company is a general taxpayer, so you should calculate sales value-added tax, input tax and income tax.
The calculation method of VAT is: VAT = sales VAT rate. According to your situation, the sales amount is 6.5438+0.5 million yuan, and the VAT rate is 6%, so the VAT amount is 6.5438+0.5 million yuan 6% = 90,000 yuan.
The calculation method of input tax is: input tax = input ticket amount VAT rate. According to your situation, the input ticket amount is 1 12000 yuan, and the VAT rate is 6%, so the input tax amount is 1 12000 yuan 6% = 67200 yuan.
The calculation method of income tax is: income tax = (net profit-deducting applicable tax rate) * applicable tax rate. According to your situation, the net profit is 280,000 yuan, the applicable tax rate is 25%, and the applicable tax rate deduction is 0 yuan (your company is a general taxpayer), so the income tax is (280,000 yuan -0 yuan) * 25% = 70,000 yuan.
To sum up, the tax cost of this bill is 90,000 yuan+67,200 yuan+70,000 yuan = 227,200 yuan.